School of Business & Economics
Department of Accounting and Finance
Course Name:
Introduction to Managerial Accounting
Course Code
& Section No:
Semester:
Act 202 Sec: 16
Summer 2016
INSTRUCTOR & DEPARTMENT INFORMATION
1. Instructor Name:
AHMED AMEYA PRAPAN
2. Office Room
NAC757
3. Office Hours:
ST 11:10 AM - 1:10 PM
MW 11:10 AM – 12:10 PM
4. Office Phone:
5. Email Address:
ahmed.prapan@northsouth.edu
6. Department:
Finance and Accounting
7. Links
Website : ppnnsu.weebly.com
Facebook group : Ppn Nsu (student group)
COURSE & SECTION INFORMATION
Class Time &
Location
MW 8:00 AM - 9:30 AM at NAC506
Course
Prerequisite(s)
ACT201
Course Credit Hours
3:0
Course Description
The course covers numerous interesting and important topics for the would-be
managers. The course emphasizes on usage of accounting information for
managerial decision.
Course Objectives
The students are expected to

To understand what sort of information managers need to carry out their
planning, controlling, and decision-making responsibilities.

To understand the sources from which the information can be obtained
from.

To understand how information can be used for efficient and effective
managerial decision making
Student Learning
Outcomes




Be able to understand the cost system
Can find out the relationship between cost-volume and profit
Get an idea on how budgets are prepared for an organization
How performance of an organization is measured
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LEARNING RESOURCES AND TEXTBOOK(S)
Text Book(s)
Author
Edition & Year
Title
Garrison, Noreen,
Brewer
Managerial Accounting
15th
Edition
Publisher
ISBN
McGraw Hill
Others (Reference Books, CD ROMS, DVDs, e-Library, Internet, Articles, …)
Resource Type
Description
Type
Comments
TEACHING STRATEGY
The course will be conducted on a combination of class lecture and discussion basis. It is recommended
that the students read and study the assigned materials before each class and meeting and participate in
the class. Students are expected to actively involve and to take initiative for their own learning
experience.
ASSESSMENT STRATEGY AND GRADING SCHEME
Grading tool
Midterm 1
Points
20%
Midterm 2
20%
Final Exam
25%
Quiz (Best 2 out of 3)
10%
Assignment
5%
Group Report
15%
Attendance & Participation
5%
Please Refer to NSU Student Handbook, Section: “Grading Policy”
CLASSROOM RULES OF CONDUCT
1. You may use your laptops in the class for class related work. Do not use your laptop for non-class
related work or in any manner that will be distracting to other students or the instructor.
2. Use of cell phones in class is not permitted.
3. Students are advised to frequently refer to the Student Handbook of North South University on the
following link:
4. Academic Integrity Policy:
School of Business does not tolerate academic dishonesty by its students. At minimum, students must
not be involved in cheating, copyright infringement, submitting the same work in multiple courses,
significant collaboration with other individuals outside of sanctioned group activities, and fabrications.
Students are advised that violations of the Student Integrity Code will be treated seriously, with special
attention given to repeated offences.
Please Refer to NSU Student Handbook, Sections: “Disciplinary Actions” and “Procedures and
Guidelines”.
LATE ASSIGNMENT POLICY
Promptness is a highly valued attribute in the workplace. Employees are expected to plan ahead to meet
deadlines. Managers reprimand or terminate employees who are repeatedly late in submitting assignments. In
this course, submitting assignments late will be penalized. For each day late, 10 percent will be deducted from
the value of the assignment.
GROUP PROJECT POLICY
Each group (between 3-5 students) will submit a final report (hard copy and electronic copy). More details
about the structure, components, time and criteria for assessment of the project will be announced during the
semester.
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EXAMS & MAKE UP POLICY
In order to complete the course, students must submit all the required assignments and sit for the exams.
Make-up exams are not given unless there is a major circumstance preventing the student from sitting in the
exam (official material evidence is required). The syllabus will be comprehensive of Midterm#1 and Midterm#2
syllabus and the timing of the makeup is to be fixed with the instructor of the course if granted.



Cell phones are prohibited in exam sessions.
All the resources along with bags/purses/handbags must be kept at the front of the class
during exam.
Student MUST bring their own calculators during exam. Use of others calculator/mobile
phones as calculators will not be allowed.
ATTENDANCE POLICY
Students are required and expected to attend all classes and participate in class discussions. North South
University mandates to fail students who are absent 25% or more from their classes, even if such absences are
excusable. Students will not be allowed in class after 10 minutes of the scheduled start of the class.
Please Refer to NSU Student Handbook, Section: “Study Principles and Policies”
COMMUNICATION POLICY
All communications should take place using the instructor’s email. Announcements in the course website will
override any statement made here or in any other handouts. It is the student’s responsibility to be aware of
any announcements made via Course Website.
APPROPRIATE USE POLICY
All members of the North South University community must use electronic communications in a responsible
manner. The University may restrict the use of its computers and network systems for electronic
communications subject to violations of university policies/codes or local laws or national laws. Also, the
university reserves the right to limit access to its networks through university-owned or other computers, and
to remove or limit access to material posted on university-owned computers.
STUDENTS WITH SPECIAL NEEDS
North South University will provide educational opportunities that ensure fair, appropriate and reasonable
accommodation to students who have disabilities/special needs that may affect their ability to participate in
course activities or meet course requirements. Students with disabilities are encouraged to contact their
instructors to ensure that their needs are met. The University through its Special Need section will exert all
efforts to accommodate special needs.
Special Needs Section
Telephones:
Location:
Email:
Please Refer to NSU Student Handbook, Section: “Special Needs Services”
STUDENTS SUPPORT AND LEARNING RESOURCES
A. SOB-Learning Center:
B. The University Student Learning Support Center (SLSC): These centers provide academic support services
to students at NSU. The SLSC is a supportive environment where students can seek assistance with
academic coursework, writing assignments, transitioning to college academic life, and other academic
issues. SLSC programs include: Peer Tutoring, the Writing Lab, Writing Workshops, and Academic Success
Workshops. Students may also seek confidential academic counseling from the professional staff at the
Center.
Students Learning & Support Center (SLSC)
Tel:
Fax:
Location:
E-mail:
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Please Refer to NSU Student Handbook, Section: “Student Leaning Support Center”
STUDENTS COMPLAINTS POLICY
Students at North South University have the right to pursue complaints related to faculty, staff, and other
students. The nature of the complaints may be either academic or non-academic. For more information about
the policy and processes related to this policy, you may refer to the students’ handbook.
COURSE CONTENTS &SCHEDULE
No
Topic
Date/week
Related Chapter
1.
Managerial Accounting and Cost Concepts
Week 1-2
Chapter 2
2.
Job-order Costing
Week 2-3
Chapter 3
3.
Process Costing
Week 3-4
Chapter 4
Midterm 1
4.
Cost-Volume-Profit Relationship
Week 5-6
Chapter 5
5.
Variable Costing and Segment Reporting
Week 6-7
Chapter 6
6.
Activity Based Costing
Week 7-8
Chapter 7
Midterm 2
7.
Master Budgeting
Week 9-10
Chapter 8
8.
Flexible Budgets & Performance Analysis
Week 10
Chapter 9
9.
Standard Costing & Variances
Week 10-11
Chapter 10
10.
Differential Analysis
Week11-12
Chapter 12
Note: The instructor reserves the right to make changes to the syllabus if necessary.
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